Granted permanent U.S. residence, as demonstrated by the issuance of a permanent residence card, i.e., a "Green Card" Granted U.S. citizenship Granted status as a "protected person" under 8 U.S.C.

U.S. recipients from former U.S. citizens or long-term residents ("covered expatriates"). IRS finalized the regulations.

(Note: it refers to foreign national and not foreign person, which means prior approval is needed for permanent residents as well as those on non-immigrant visas). In December of 2019, DOE removed a ...